Relevant bibliographies by topics / International Federation of Accountants (IFAC)

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Academic literature on the topic 'International Federation of Accountants (IFAC)'

Author: Grafiati
Published: 4 June 2021
Last updated: 5 February 2022

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Journal articles on the topic "International Federation of Accountants (IFAC)"

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Mohammadali-Haji, Ahmed, and Zafeer Nagdee. "Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study." Risk Governance and Control: Financial Markets and Institutions 6, no. 2 (2016): 21–27. http://dx.doi.org/10.22495/rcgv6i2art3.

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Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC) allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements
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Prabowo, Ananto, and Lia Ameliyah. "Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta." AKTSAR: Jurnal Akuntansi Syariah 3, no. 1 (May 29, 2020): 81. http://dx.doi.org/10.21043/aktsar.v3i1.7117.

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This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.
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Callaghan, Joseph, Eileen Peacock, and Arline Savage. "Assessment Of An Accounting Information Systems Curriculum: An Analysis Of The International Federation Of Accountants International Education Guideline No. 11." Review of Business Information Systems (RBIS) 4, no. 1 (January 1, 2000): 1–12. http://dx.doi.org/10.19030/rbis.v4i1.5383.

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This paper evaluates our current Accounting Information Systems (AIS) curriculum, developed using a Model-Oriented, Tool-Enhanced (MOTE) framework, by comparing it to the recommendations of the International Federation of Accountants' (IFAC) Guideline No. 11. The IFAC recommendations offer guidance on the information technology content in accounting curricula and are supported by the AICPA. The evaluation resulted in suggestions for improvements to our existing curriculum. An analysis of the guideline was also completed.
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Verkruijsse, J. P. J. "Van bedrijfsvoering terug naar beroepsuitoefening." Maandblad Voor Accountancy en Bedrijfseconomie 79, no. 11 (November 1, 2005): 556–62. http://dx.doi.org/10.5117/mab.79.12795.

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Recentelijk is door de International Federation of Accountants (IFAC) een eerste standaard uitgebracht die betrekking heeft op de accountantsorganisaties, de International Standard on Quality Control 1 (ISQC1). Deze standaard is gericht op het waarborgen van de kwaliteit van de accountantswerkzaamheden. Vóór het uitbrengen van deze standaard werd dit geregeld in een standaard (ISA 220) die rechtstreeks gericht was op de individuele accountant. Met het uitbrengen van deze standaard heeft IFAC een vervolgstap gezet in het kwaliteitsbouwwerk waarbij beter wordt aangesloten op de ontwikkeling van de accountantsorganisaties. ISA 220 is daarbij niet ingetrokken maar afgestemd op de vereisten van ISQC1. Heel duidelijk wordt in ISQC1 gesteld dat de zakelijke strategie van een accountantsorganisatie ondergeschikt moet zijn aan de allesbepalende eis van het leveren van kwaliteit. Nieuw in het geheel zijn onder meer de verplichting tot het opvolgen van gegeven adviezen aan accountants door experts en het hebben afgerond van een kwaliteitsbeheersingsonderzoek alvorens een assurance-report af te geven.
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Bindenga, André. "Herstel van vertrouwen in het accountantsberoep." Maandblad Voor Accountancy en Bedrijfseconomie 79, no. 12 (December 1, 2005): 595–600. http://dx.doi.org/10.5117/mab.79.13831.

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Het rapport van de International Federation of Accountants (IFAC), ‘Rebuilding public confi dence in financial reporting’ (2003), heeft niet gebracht wat er van verwacht mocht worden. De doelstelling was herstel van vertrouwen in financiële rapportering in het algemeen en in het accountantsberoep in het bijzonder. Naar de mening van de auteur is er nog steeds wantrouwen in het functioneren van accountants. In dit artikel geeft hij de oorzaken hiervan aan. Tevens doet hij een voorstel om het hoofdprobleem op te lossen dat naar zijn mening de kern van het vraagstuk is. De fi nanciële afhankelijkheid van de accountant ten opzichte van de gecontroleerde dient te verdwijnen. Voor beursgenoteerde ondernemingen zal daarom een nieuw op te richten controleorgaan moeten ontstaan onder toezicht van een internationale toezichthouder op financiële markten.
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McPeak, David, Karen V. Pincus, and Gary L. Sundem. "The International Accounting Education Standards Board: Influencing Global Accounting Education." Issues in Accounting Education 27, no. 3 (January 1, 2012): 743–50. http://dx.doi.org/10.2308/iace-50121.

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ABSTRACT The purpose of this paper is to make readers aware of Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB). These standards are influencing accounting education and training worldwide. Less than a decade old, the IESs are enforced through the member bodies of the International Federation of Accountants (IFAC) and professional accountancy organizations throughout the world. The goal of the IESs is to ensure that economic decision makers can rely on the competence of professional accountants regardless of the country where the accountants received their education and training. Differing cultures, languages, and social, educational, and legal systems pose a challenge for developing a globally applicable set of international accounting education standards. Accounting educators can help the IAESB meet this challenge by responding to IAESB exposure drafts, undertaking research relevant to issues being addressed by the IAESB, becoming directly involved in the standard-setting process, and using IAESB standards, practice statements, information papers, and other information on the education and training of professional accountants in developing, assessing, and evolving accounting education programs.
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Pheijffer, Marcel. "De totstandkoming van IFAC-standaarden: de beste stuurlui staan aan wal." Maandblad Voor Accountancy en Bedrijfseconomie 81, no. 6 (June 1, 2007): 239–45. http://dx.doi.org/10.5117/mab.81.17758.

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Het Koninklijk NIVRA heeft zich in het verleden aangesloten bij de International Federation of Accountants (IFAC). Deze organisatie is op internationaal niveau de belangenbehartiger voor het accountantsberoep en kan standaarden uitvaardigen. Voorbeelden van dat laatste zijn de Code of Ethics en de International Standards of Auditing (ISA’s). Bij IFAC aangesloten beroepsorganisaties zijn verplicht de door IFAC uitgevaardigde standaarden te implementeren. Maar hoe komen die standaarden nu precies tot stand? Is er sprake van een due process? Welke organisaties oefenen daar invloed op uit? Is het maatschappelijk belang geborgd en is er sprake van consultatie en inspraak? Welke kritiek is er ten aanzien van de in deze vragen opgeworpen aspecten geuit? Genoemde aspecten en vragen komen in deze bijdrage aan de orde. De conclusie is dat kritiek op het due process van IFAC mogelijk en begrijpelijk is. IFAC-criticasters worden opgeroepen niet te lang ‘als beste stuurlui aan wal te blijven staan’; zij kunnen én moeten hun stem eerder – in het internationale en niet in het nationale proces – laten horen.
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Krippel, Greg, and Janette Moody. "Matching The International Federation Of Accountants International Education Guideline 11 To AIS Textbooks: An Examination Of The Current State Of Topic Coverage." Review of Business Information Systems (RBIS) 11, no. 4 (October 1, 2007): 1–16. http://dx.doi.org/10.19030/rbis.v11i4.4402.

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The challenges for professors teaching the AIS course are numerous as the breadth of information technology [IT] topics to be covered continues to expand, leaving the question of which topics are of most importance. For the majority of AIS professors, the AIS text is the primary guide on these decisions. This paper reviews the contents of eleven well-regarded AIS texts through the framework of the IT knowledge components suggested by the International Federation of Accountants [IFAC]. The findings suggest that current AIS texts are addressing many of the IFAC broad areas of knowledge, although with varying emphasis on selected topics. The analysis presented here will be useful in determining not only which text may best fit the AIS professors needs, but also in identifying when supplemental materials may be required to provide additional topic coverage.
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Murphy, Brid, and Martin Quinn. "The emergence of mandatory continuing professional education at the Institute of Certified Public Accountants in Ireland." Accounting History 23, no. 1-2 (October 10, 2017): 93–116. http://dx.doi.org/10.1177/1032373217731124.

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This article explores the emergence of mandatory continuing professional education (CPE) at The Institute of Certified Public Accountants in Ireland (hereafter CPA Ireland). While a relatively recent phenomenon within the accounting profession, mandatory CPE is an essential component of ongoing education for accounting professionals. Mandatory CPE was not required of accountants until 1 January 2006, following 2004 International Federation of Accountants (IFAC) guidance. However, bye-laws of accounting bodies in the United Kingdom and Ireland referred to CPE since the 1970s as a recommendation, not a mandatory requirement. CPA Ireland instigated such a mandatory CPE system effective 1 January 1993, many years before the 2004 IFAC guidance and nearly a decade before most other professional accounting bodies in the United Kingdom and Ireland. This article explores the historical emergence of this mandatory CPE system through a neo-institutional approach. The evidence suggests that some institutional contradictions arose, mainly around misaligned interests (growth vs survival) and legitimacy (as a professional accounting body). From these contradictions, institutional change from within emerged – and a key component of this change was mandatory CPE.
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Majoor, G. C. M. "De accountant van de toekomst vraagt een nieuw opleidingsmodel." Maandblad Voor Accountancy en Bedrijfseconomie 87, no. 10 (October 1, 2013): 434–42. http://dx.doi.org/10.5117/mab.87.11906.

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In dit artikel is vanuit de maatschappelijke discussie, die vraagt om een hervorming van de rol van de accountant, gekeken naar het opleidingsmodel van de accountant. Met name is de vraag besproken aan welke eisen qua kennis, attitude en vaardigheden het nieuwe opleidingsmodel zou moeten voldoen. Hiervoor zijn de internationale educatiestandaarden van de International Federation of Accountants (IFAC) als uitgangspunt genomen om de rapporten die in 2012 in Nederland zijn gepubliceerd te analyseren. Uit deze analyse komt naar voren dat attitude de kapstok zou moeten zijn van een opleiding, in plaats van de nadruk op kennis. Een aantal kennisgebieden is onderkend die meer aandacht nodig hebben. Met betrekking tot vaardigheden moet de nadruk worden verschoven van inhoudelijke en technische controlevaardigheden naar persoonlijke, communicatieve en beschouwende vaardigheden. In het nieuwe opleidingsmodel moet actualiteit een automatisme zijn. Ook zijn enkele aanbevelingen gedaan voor het nieuwe opleidingsmodel. Ten eerste pleiten wij voor meer integratie van de praktijk in de opleiding. Ten tweede vinden wij dat de aandacht meer moet verschuiven van het verwerven van een beroepstitel naar het worden opgeleid om bevoegdheden te krijgen en te behouden. Het opleiden tot de diverse bevoegdheden voor accountants vraagt om herziening van het opleidingsmodel, de eindtermen en visie op en gevoel over accountantstitels.
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Dissertations / Theses on the topic "International Federation of Accountants (IFAC)"

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Salaroli, Abner Ribeiro. "Análise do processo de elaboração das normas internacionais de contabilidade pública." Universidade Federal do Espírito Santo, 2013. http://repositorio.ufes.br/handle/10/5610.

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Made available in DSpace on 2016-12-23T13:42:10Z (GMT). No. of bitstreams: 1 Abner Ribeiro Salaroli.pdf: 1501159 bytes, checksum: 785e0b746fea831ea9b6ac9abb4c02d4 (MD5) Previous issue date: 2013-09-06
It was sought in this study to investigate how the public consultation process can influence the delimitation of the International Public Accounting Standards (IPSAS) issued by IFAC. Thus, it was possible to identify the participation of several worldwide agents, in addition to verify the link between the characteristics of suggestions submitted and its acceptance by the responsible agency. This research was based on theoretical conceptual the Tridimensional Theory of Law, developed by Miguel Reale, wherein fact, value and norm are present and are related consistently, dialectical and complementary throughout the regulatory process, in the case in question, the accounting standardization. The facts represent present situations in the context of each participant, which are, in its turn, oriented, among other factors, by ideologies and principles, which are the values. Already the norm is the result of the relation between facts and values and is represented here by the IPSAS. As a methodological approach, resorted to documental research, to the content analysis and to the quantitative analysis through the Chi-square test and the interpretation of standardized residuals. From the sample, composed by suggestions made in 123 letters, was identified 59 agents from many countries, and 76% were not owned by the IFAC members. Also, the institutions occurred in seven different grades, such as professional institutions, regional standardization bodies, government agencies. On the acceptance level of the submitted contributions, were counted 926 suggestions, of which 322 somehow, the IFAC held. Moreover, there was an expressive participation from Oceania with 29.5% of the contributions total and participation of the Accounting Standards Board (South Africa) and the Australian Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) and Australian Accounting Standards Board, and both institutions that most delivered contributions. Additionally, the quantitative approach, succeeded evidence of a greater association between the suggestions of non-members and acceptance by the IFAC. There was also a strong link between compliance and the contributions of type Form. Still, for the entire sample, there was no evidence of dependence between the level of acceptance and the fact that the items whether they are converging standards issued by the IASB. However, the tests for each statement occurred, in some cases, evidence of association for both situations: approach and distancing of private standards, according to the sub-sample analyzed
Buscou-se neste estudo investigar como o processo de consulta pública pode influenciar o delineamento das Normas Internacionais de Contabilidade Pública (IPSAS), emitidas pela IFAC. Nesse sentido, foi possível identificar a participação de vários agentes mundiais, além de verificar a relação entre as características das sugestões enviadas e sua aceitação pelo órgão responsável. Esta pesquisa teve como base teórica e conceitual a Teoria Tridimensional do Direito, desenvolvida por Miguel Reale, na qual fato, valor e norma estão presentes e se relacionam de forma constante, dialética e complementar, ao longo do processo normativo e, no caso em tela, a normatização contábil. Os fatos representam situações presentes no contexto de cada participante, as quais são, por seu turno, orientadas, entre outros fatores, por ideologias e princípios, que são os valores. Já a norma é fruto da relação entre fatos e valores e é aqui representada pelas IPSAS. Como abordagem metodológica, recorreu-se à pesquisa documental, à análise de conteúdo e à análise quantitativa, por meio do teste Qui-quadrado e da interpretação dos resíduos padronizados. Da amostra, composta pelas sugestões presentes em 123 cartas, houve identificação de 59 agentes de diversos países, dos quais 76% não eram pertencentes ao corpo de membros da IFAC. Ainda, as instituições ocorreram em sete diferentes classes, como órgãos profissionais, organismos regionais de normalização, órgãos governamentais. Sobre o nível de aceitação das contribuições enviadas, contaram-se 926 sugestões, das quais 322, de alguma forma, a IFAC considerou. Ademais, houve expressiva participação da Oceania com 29,5% do total de contribuições e a participação do Accounting Standards Board (África do Sul) e dos australianos Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) e Australian Accounting Standards Board, sendo ambas as instituições que mais forneceram contribuições. Além disso, pela abordagem quantitativa, sucederam evidências de maior associação entre as sugestões de não membros e aceitação pela IFAC. Também ocorreu uma forte ligação entre o acatamento e as contribuições do tipo Forma. Ainda, para a totalidade da amostra, não houve comprovação de dependência entre o nível de aceitação e o fato de os itens serem ou não convergentes às normas emitidas pelo IASB. Entretanto, nos testes para cada pronunciamento ocorreram, em alguns casos, evidências de associação para ambas as situações: aproximação e distanciamento das normas privadas, de acordo com a subamostra analisada
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Montoya, del Corte Javier. "La vertiente cualitativa de la materialidad en auditoría: marco teórico y estudio empírico para el caso español." Doctoral thesis, Universidad de Cantabria, 2008. http://hdl.handle.net/10803/10593.

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El objetivo de la tesis es profundizar en el estudio de la materialidad en auditoría, y, más concretamente, de los factores cualitativos asociados al concepto. En el primer capítulo, se analizan los fundamentos teóricos y normativos. En el segundo capítulo, se revisa la literatura previa. En el tercer capítulo, se desarrolla un estudio empírico dirigido auditores de cuentas y directores financieros de empresas españolas. Como conclusión principal se establece que la utilización efectiva de los factores cualitativos de la materialidad en auditoría constituye un instrumento válido que puede contribuir al esfuerzo de los auditores para mejorar la calidad de sus trabajos y ofrecer un mejor servicio a los usuarios, que redunde en una información financiera más fiable y transparente, para dar respuesta así a las críticas recibidas, recuperar la credibilidad de sus actuaciones y superar la actual situación de crisis que atraviesa la función.
The aim of the thesis is to study in depth the materiality in auditing, in general, and the qualitative factors associated to the concept, more specifically. In Chapter I we analyse the theoretical and normative foundations. In Chapter II we review the previous literature. In Chapter III we develop an empirical research over financial auditors and directors in Spanish companies. The main conclusion is that the effective use of qualitative materiality factors appears to be a useful tool in improving the quality of audits and in service provided to the financial statements' users. Through this improvement, the reliability and transparency of financial information could be increased, the numerous critiques received could be replied, the confidence in audit practice could be restored, and the current crisis of audit function could be overcame.
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Books on the topic "International Federation of Accountants (IFAC)"

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International Federation of Accountants. Council. Preface to international auditing guidelines of the International Federation of Accountants. New York: International Federation of Accountants, 1987.

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Committee, International Federation of Accountants International Auditing Practices. Preface to international standards on auditing and related services of the International Federation of Accountants. New York: International Auditing Practices Committee of the International Federation of Accountants, 1993.

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Committee, International Federation of Accountants International Auditing Practices. Preface to International standards on auditing and related services of the International Federation of Accountants. New York: International Federation of Accountants, 1993.

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Congress, International Federation of Automatic Control World. Proceedings: 14th IFAC World Congress 1999 : the International Federation of Automatic Control : 5th-9th July, 1999, Beijing, P.R. China. Oxford, England: Pergamon, 1999.

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International Consortium on Governmental Financial Management. International Conference. Performance andfinancial management: Collected papers from the sixth international conference of the International Consortium on Governmental Financial Management & the International Federation of Accountants, 11-14 October 1989, venue Washington USA. London: CIPFA, 1990.

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Suyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.

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The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "International Financial Reporting Standards", "International Financial Reporting Standards: advanced course", "Consolidated reporting: practice of application", "Corporate reporting: Practice of application". It can be used when teaching the course "Audit" in the bachelor's degree, as well as by students of the postgraduate education system who apply for the auditor's qualification certificate and the accountant's qualification certificate, since it meets all the relevant requirements. It will be useful for practical workers — auditors, accountants, financial managers, business leaders, financial consultants and experts.
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Voronina, Larisa. International standards on auditing: theory and practice. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1037951.

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The textbook is designed for a detailed study of the system of International standards of auditing (ISA). The illuminated structure of the system of MSA and standards, disassembled terminology and application of standards. Considered in detail the content of all ISAS, introduced in territory of the Russian Federation from February 12, 2019. (order of the Ministry of Finance of Russia from 09.01.2019 No. 2H). The content of the textbook and generated the results of its study of the professional competencies match the requirements of the Federal state educational standard of higher education of the latest generation and the national professional standard "the Auditor". For students, bachelors, undergraduates, postgraduates and teachers of economic universities and faculties, students of the program of preparation for the qualification exam for obtaining the certificate of the auditor, a professional accountant and also auditors, accountants, economists, lawyers and heads of organisations or improving qualification.
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Gyetman, Viktor, Olga Rozhnova, Svyetlana Grishkina, Lyeonid SHnyeydman, Vyera Sidnyeva, YElyena Dombrovskaya, Gul'nara Alekseeva, et al. Financial Accounting. ru: INFRA-M Academic Publishing LLC., 2017. http://dx.doi.org/10.12737/24378.

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The sixth edition of the textbook was prepared by a team of teachers of the FSBU VO "Financial University under the Government of the Russian Federation" for university students studying in the field of preparation "Economics." The textbook contains all the program questions on the academic discipline "Financial Accounting". The presentation is based on the current legislative and regulatory framework of the Russian Federation, taking into account the requirements of international financial reporting standards. The material of the publication includes a large number of examples, diagrams and for each topic contains test questions and test tasks. It meets the requirements of the Federal State Educational Standard of Higher Education of the latest generation. For university students enrolled in the direction of "Economics" (qualification "Bachelor"), students of centers and advanced training courses. Can be used by accountants, economists and managers of organizations.
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Accountants, International Federation of. Statements of Membership Obligations 1-7. International Federation of Accountants (Ifac, 2004.

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International Federation of Accountants. Council., ed. Preface to Statements on international management accounting issued by the International Federation of Accountants. New York, N.Y: The Federation, 1987.

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Book chapters on the topic "International Federation of Accountants (IFAC)"

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Araya-Leandro, Carlos Eduardo, Maria del Carmen Caba-Pérez, and Antonio Manuel López-Hernández. "The Process of Modernization of the Public Accounting Systems in the Central American Countries." In Advances in Electronic Government, Digital Divide, and Regional Development, 97–122. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1385-9.ch004.

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With the purpose of increasing the quality of public financial information, improving decision-making, transparency and accountability processes, the countries of the Central American region have made substantial efforts to improve their governmental accounting systems. For this reason, most countries have chosen to implement the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants (IFAC). This process has been enhanced by the impulse of international financial organizations that aim to these countries advancing their government financial management practices. In this context, the objective of this research is to define the IPSAS implementation processes in the countries of Central America as well as to analyze the main elements of the environment that are in favor or against this process, as indicated by Professor Lüder's Contingency Model.
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"International Federation Of Accountants." In Handbook of Transnational Economic Governance Regimes, 395–407. Brill | Nijhoff, 2010. http://dx.doi.org/10.1163/ej.9789004163300.i-1081.324.

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Ernest, Reckitt. "An Account of the Organization and Activities of the Federation of Societies of Public Accountants which also Sponsored the First International Congress of Accountants Held in September, 1904 at the Louisiana Purchase Exposition in St. Louis, Missouri." In The U.S. Accounting Profession in the 1890S and Early 1900S, 278–88. Routledge, 2020. http://dx.doi.org/10.4324/9781003050834-17.

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